Statutory minimum wage

In the Netherlands employers must pay their employees aged 21 and up at least the statutory hourly minimum wage and the statutory minimum holiday allowance. For employees aged 15 to 20, the youth hourly minimum wage applies. For piece work and for additional hours you must also pay at least the hourly minimum wage. If you underpay your staff, you may be fined.

There is no minimum wage for employees aged 13 and 14 years. You agree together on the amount of the wage.

Amounts of the minimum hourly wage and minimum youth hourly wage

The Dutch minimum wage consists of a basic wage and various allowances, such as for shift work and irregular working hours. For employees aged 21 and up, a fixed minimum wage per hour applies: €13.27 gross for the 1st half of 2024. The amount is adjusted every 6 months.

For employees younger than 21 years the minimum hourly wage depends on their age. Check the gross amounts of the youth hourly minimum wage for employees 15 to 20 years. There are no longer fixed minimum monthly, weekly, or daily wages.

For MBO (secondary vocational education) students who work for you as part of their practical learning (block or day release) pathway (beroepsbegeleidende leerweg, BBL) a specific minimum hourly wage applies. Check the amounts for the BBL minimum wage (in Dutch).

Hourly minimum wage adjusted every 6 months

Every 6 months (on 1 January and 1 July) the hourly minimum wage and the youth hourly minimum wage are adjusted. You will need to adjust your employees' salaries accordingly. Check the 2024 hourly minimum wage factsheet (in Dutch) on how to calculate your employee's wages with a statutory hourly minimum wage. For example, per week, month, over a 4-week period, or in a period when your employee turns 21.

What is the difference between gross pay and net pay?

The difference between gross and net pay depends on the payroll taxes that apply:

• The gross wage is the amount that has been laid down in an employment contract or in the Collective Labour Agreement (CAO). The gross wage is at least the statutory minimum wage.
• The net wage is the pay that remains after you have withheld taxes and contributions. It is the amount that will end up on your employee's bank account (gross minimum wage minus payroll taxes).

You must put the gross wage and net wage on the payslip and give it to your employee. You must also mention the hourly minimum wage that is applicable to your employee on their payslip .

Withholding costs from the wage

You have to withhold taxes and contributions from the gross salary (payroll taxes). Payroll taxes are made up of income tax and social security contributions, such as old age pension (AOW) and unemployment insurance (WW). These are mandatory. Your employee contributes to these.

Do you have an employee with debts? If a bailiff has seized your employee's wages (attachment of earnings), you must cooperate. You then pay part of the wages to the bailiff.

You are not allowed to deduct other costs from the minimum wage. Under conditions, there are exceptions for housing or health insurance (in Dutch). The employee must give you a written authorisation.

There is an exception for employees with a disability. For this group, you can withhold money for utilities, sewerage, and water rates (in addition to the abovementioned). There is no maximum amount or percentage. If you settle or withhold money from employees (both with and without a disability), you may only do so with written consent from your employee.

Payment by bank

You must always pay the minimum wage by bank transfer. This ensures there is always proof that you have paid your employee their wage. Do you pay your employee more than the minimum wage? You can pay the extra amount in another way than by bank transfer. This also applies to the holiday allowance, which you may pay in cash or with vouchers.

For which employees does the hourly minimum wage apply?

The hourly minimum wage applies to:

• employees on permanent of fixed-term contracts
• on-call employees
• payrollers
• posted workers
• agency workers
• foreign personnel
• staff employed by contractors or subcontractors
• workers with an agreement for an assignment (ovo, in Dutch) or another type of agreement for paid work